Article Per Year (5 Year)
p-Index From 2021 - 2026
5.423
P-Index
This Author published in this journals
All Journal Jurnal Kajian Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Assets: Jurnal Akuntansi dan Pendidikan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Riset Akuntansi Kontemporer Dinasti International Journal of Digital Business Management Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development International Journal of Social Service and Research Journal of Social Research Jurnal Inspirasi Binsis dan Manajemen Journal of Accounting and Finance Management (JAFM) Return : Study of Management, Economic and Bussines Journal Research of Social Science, Economics, and Management Jurnal Ekonomi, Teknologi dan Bisnis Indonesian Journal Economic Review (IJER) Journal of Sustainable Community Service Journal of Social Science Utilizing Technology Journal Of Economic Sciences (Ekuisci) Journal of Social Science Utilizing Technology
Acep Komara
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
Impact of Tax Consultant Service Quality and Tax System on Taxpayer Compliance, Moderated By Sanctions Samsiah, Samsiah; Komara, Acep; Wahdiat, Irwan S.
Journal of Social Research Vol. 5 No. 3 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i3.3018

Abstract

Taxpayer compliance remains a critical challenge in Indonesia’s tax revenue optimization, despite ongoing reforms in administration and enforcement. Corporate taxpayers often face complexities in the self-assessment system, leading to reliance on professional tax consultants. However, the interplay between consultant service quality, the tax administration system, and the role of sanctions in shaping compliance behavior has not been comprehensively examined, particularly in regional contexts. This research aims to analyze the influence of tax consultant service quality and the tax administration system on taxpayer compliance, with tax sanctions as a moderating variable. The research employs a quantitative approach using primary data collected from 106 corporate taxpayers registered at the Samsiah Tax Consultant Office in Cirebon, West Java, selected through saturation sampling. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) via SPSS. The findings reveal that tax consultant service quality, the tax administration system, and tax sanctions each have a positive and significant direct effect on taxpayer compliance. Improvements in administrative systems and consultant professionalism significantly reduce the compliance burden and enhance adherence to tax regulations. However, the moderation test indicates that tax sanctions do not moderate the relationship between service quality or the administration system and taxpayer compliance. This study concludes that while tax sanctions function effectively as an independent deterrent, enhancing the quality of consultant services and the efficiency of the tax administration system should be prioritized as primary strategies for improving taxpayer compliance. The findings provide theoretical contributions to the attribution and deterrence frameworks and offer practical implications for tax authorities and consultants in designing targeted compliance interventions.
TURTLE CONSERVATION CAMPAIGN AS A TOURIST ATTRACTION FOR BALI Sulistiyowati, Lisa Harry; Fatimah, Siska Ernawati; Komara, Acep; Mahadianto, M. Yudi; Saha, Sanchita; Rahmatika, Dien Noviany
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 4 No. 2 (2024): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v4i2.572

Abstract

Most sea turtle species around the world are threatened with extinction. The threat of sea turtle extinction is largely caused by humans for consumption, souvenirs, trade, medicine and religious activities as well as for commercial purposes such as the sale of eggs, meat and shells. This human behavior is threatening sea turtle populations. Preventing the decline of these threatened sea turtle populations requires changes in human behavior that are educated through conservation campaigns. This international service was carried out with the aim of recognizing local culture and local wisdom products and participating in painting traditional Thai pottery. This activity is a community service activity that collaborates between the Faculty of Economics and Business of Swadaya Gunung Jati University Indonesia, Panca Sakti Tegal University Indonesia, Suan Dusit University and Eastern Instutite for Integrated Learning in Management University India. Community service activities were carried out in Nong Nooch Thailand, with a total of 25 participants consisting of 10 students and 15 lecturers. Sea turtle conservation is one of the community's efforts to preserve the environment and sea turtle habitat for the survival of sea turtles
Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
The Effect of ROE, DER, and EPS on Stock Prices of IDX Energy Companies (2020–2024) Azizah, Farhatul; Komara, Acep
Indonesian Journal Economic Review (IJER) Vol. 6 No. 1 (2026): March
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ijer.v6i1.752

Abstract

This study examines the effects of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earnings per Share (EPS) on the stock prices of companies in the IDX Energy sector during the 2020–2024 period. The research is motivated by the high volatility in the energy sector due to the COVID-19 pandemic, post-pandemic recovery, and global commodity price fluctuations, which may influence investor responses to firm fundamentals.Using a quantitative approach, this study analyzes secondary data from 15 companies selected through purposive sampling, resulting in 75 firm-year observations. The data were analyzed using panel data regression.The results show that ROE and DER have positive but statistically insignificant effects on stock prices, while EPS has a positive and statistically significant effect. Simultaneously, all variables significantly affect stock prices, with the model explaining 56.45% of the variation.These findings indicate that EPS is the most relevant financial indicator in explaining stock price movements of IDX Energy companies during the study period.
Co-Authors Aan Anisah Adella, Resso Panji Agung Yulianto Agung Yulianto Ahmad Syifaudin Ait Novatiani alayda, wulan Amanda, Lisani Andi Niryanto, Muchamad Anna Sumaryati Arinal Muna Astillero, Marlon Rael Audah, Taufan Azahra, Nelly Meinissa Azis, Hellen Nadya Putri Azizah, Farhatul Belo, Joao Dedi Muhammad Siddiq Dien Noviany Rahmatika Ega Fristianti Enceng Yana Erlina Erlina Evi Octavia Fauzan, Raihan Fristianti, Ega Gustriani, Alva Hardini Ariningrum Indah Lestari Krisnanto Krisnanto Kuswendang, Wiwi Lala Aulia Syafina Luluk Muhimatul Ifada Machmuddah, Zaky Mahadianto, M. Yudi Mardiyani Mardiyani Maulidah, Diva Miftahul Jannah Moh Yudi Mahadianto Mukarto Siswoyo Novi Novi Novi Novi Nugraha, Ari Prisela, Prisela Putri, Alfina Naufali Raden Mohamad Herdian Bhakti Rahayu, Peby Rahayu, Putri Rahman, Faisal Fajri Rhamdani, Eka Wulan Riana, Nais Rima Rachmawati Rina Destiana Ristiani, Lia Rizky Ramadhan, Rizky saadah, naellus Saha, Sanchita Samsiah, Samsiah Sandi Nasrudin Wibowo Saputri, Alselina Savira, Agnes Dea Siska Ernawati Fatimah Siti Bilqis Bahirah Siti Nur Hadiyati Siti Nurjanah Srisuk, Prattana Sulistiyowati, Lisa Harry Suryanto, Beni Tika Septiani Utami, Syita Dwi Wahdiat, Irwan S. Wijaya, Steven Natanael Wiwit Apit Sulistyowati Wulandari, Tari Yandi Putra Pratama Yanuar, Tendi zahra salsabila